CONSOLIDATED EDISON CO. OF NEW YORK v. UNITED STATES

Nos. 49654, 49655, 50432.

135 F.Supp. 881 (1955)

CONSOLIDATED EDISON COMPANY OF NEW YORK, Inc. v. The UNITED STATES.

United States Court of Claims

December 6, 1955.


Attorney(s) appearing for the Case

James K. Polk, New York City, for plaintiff. Robert E. Coulson, Harold F. Noneman, and Gerald D. Groden, Washington, D. C., were on the briefs.

John A. Rees, Washington, D. C., with whom was Asst. Atty. Gen., H. Brian Holland, for defendant. Andrew D. Sharpe and Lee A. Jackson, Washington, D. C., were on the briefs.

Before JONES, Chief Judge, and LITTLETON, WHITAKER, MADDEN and LARAMORE, Judges.


LITTLETON, Judge.

The plaintiff sues to recover income taxes alleged to have been overpaid for the calendar years 1938, 1939 and 1941. The plaintiff kept its books and filed its income tax returns upon the accrual basis. The primary issue presented in these three cases is what year is the proper year for deduction of contested real estate taxes where payment of the full amount of the tax assessed was made to the City and...

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